HomeMy WebLinkAbout08-22-05
KNIGHT & ASSOCIATES EC.
Attorneys at Law
August 19,2005
Register of Wills
1 Courthouse Square
Carlisle, Pennsylvania 17013
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RE: Estate of Mary K. Koser
Estate No. 21-05-00307
My File No. 3802.1
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c.)
Dear Register of Wills:
Enclosed for filing please find an original and two copies of an Inheritance Tax Return in the
above-referenced estate. Please return a time-stamped copy to my office in the enclosed self-
addressed, stamped envelope. I have also enclosed a check in the amount of$15 .00 representing the
filing fee for the return and a check in the amount of$5.50 representing the inheritance tax that is
due.
Should you have any questions or wish to discuss this matter further, please do not hesitate
to contact me.
Very truly yours,
KNIGHT & ASSOCIATES, P.C.
SMS/dmh
Enclosures
F:\User Folder\Firm Docs\Estates\3802-1reg.wills.2.wpd
11 Roadway Drive Suite B Carlisle, FA 17013-8806
.
717-249-5373 717-249-0457 fax
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
SHULTZ SEAN M
19 BROOKWOOD AVENUE
SUITE 106
CARLISLE, PA 17013
-------- iold
ESTATE INFORMATION: SSN: 208-42-5682
FILE NUMBER: 2105-0307
DECEDENT NAME: KOSER MARY K
DA TE OF PAYMENT: 08/22/2005
POSTMARK DATE: 08/19/2005
COUNTY: CUMBERLAND
DATE OF DEATH: 02/25/2005
NO. CD 005714
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $5.50
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TOTAL AMOUNT PAID:
$5.50
REMARKS:
CHECK# 127
SEAL
INITIALS: JA
RECEIVED BY:
REGISTER OF WILLS
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21 05
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
00307
NUMBER
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 1712&-0601
I DECE6ENT'S NAME (LAST. FIRST. AND MIDDLE INITIAL)
Koser, Mary K.
DATE OF DEATH (MM-DD-YEAR)
DATE OF BIRTH (MM-DD-YEAR)
02/25/2005
07/25/1914
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death after
12-12-82)
o 7. Decedent Maintained a Living Trust (Attach
copy of Trust)
o 10. Spousal Poverty Credit (dale of dealh between
12-31-91~M1;)-~5)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONF'IDENTIAL TAX INF'ORMAl'JON SHOULD BE DIRECTED TO;
AME COMPLETE MAILING ADDRESS
Sean M. Shultz, Esquire
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL)
1:81 1. Original Return
o
181
o
4. Limited Estate
6. Decedent Died Testate (Attach copy
of Will)
9. Litigation Proceeds Received
IRM NAME (If applicable)
Knight & Associates, P.c.
rELEPHONE NUMBER
I 717/249-5373
~ Real Estate (Schedule A)
I 2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
I made (Schedule J)
~4. Net Value Subject to Tax (line 12 minus line 13)
I . SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
I 15.Amount of line 14 taxable at the spousal tax rate,
or transfers under Sec. 9116(a)(1.2)
16.Amount of line 14 taxable at lineal rate
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or l)
8. Total Gross Assets (total lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage liabilities, & liens (Schedule I)
11. Total Deductions (total lines 9 & 10)
12. Net Value of Estate (line 8 minus line 11)
17.Amount of Line 14 taxable at sibling rate
18. Amount of line 14 taxable at collateral rate
19. Tax Due
OFFiC!.4.L USE O-"jL'f
208-42-5682
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
I
q.
o
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
3. Rem~inder Return (date of death prior to 12-13-82)
5. Federal Estate Tax Return ReqUired
8. Total Number of Safe Deposit Boxes
o 11.Election to tax under Sec, 9113(A) (Attach Sch 0)
11 Roadway Drive, Suite B
Carlisle, PA 17013
(1 ) 146,969.80
(2) None
(3) None
(4) None
(5) 152,410.06
(6) 1,722.00
(7) None
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.l;!FFiCIAL USE.;i\NL Y
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(8)
301,101.86
(9)
(10)
10,601.38
319.82
(11 )
10,921.20
290,180.66
(12)
(13)
(14)
290,180.66
x .00
(15)
290,180.66
(16)
x .045
13,058.13
x .12
(17)
x .15
(18)
(19)
13,058.13
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
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.'1'.>>.BE SliRETO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH <<, .
'-<H\fir1fi::-::~t;'j
)pyright 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
.; ~ . De<<;edent's Complete Address:
STREET ADDRESS
1671 Trindle Road
CITY
--7-.---.
-~~-_.__..
STATE PA
.------
IZIP 17013
Carlisle
Tax Payments and Credits:
1. Tax Due (Page 1 line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
13,058.13
12,400.00
652.63
Total Credits (A + B + C)
(2)
13,052.63
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E)
4. If Line 2 is greater than line 1 + Line 3, enter the difference. This is theOVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If line 1 + Line 3 is greater than line 2, enter the difference. This is theT AX DUE.
A. Enter the interest on the tax due.
B. Enter the total of line 5 + 5A. This is theBALANCE DUE
(3)
(4)
0.00
(5)
(5A)
(5B)
5.50
5.50
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;.............................__............................__................ D ~
~: ~::::~ :h~e~;~i~~:~s:~~~:s~~~. .~~~~~ .~.~.~. ~.~~. :.~.~:.~_~:. .~~~.~.~.~~.r.~~.~. .~.~ .i.t~. ~~.~.~.~~~.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'~~::::::::::: ......... B ~
d. receive the promise for life of either payments, benefits or care?........................................................... D ~
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?............................. .................................................................................... D ~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... D ~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?..............................__................................................................................ D ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
-------..- - --- -.,
Under penalties of perjury. I declare that I have examined this return. including accompanying scheduies and statements. and to the best of my knowledge and belief, it is true, correct and complete. Declaration
prepareroth.~ than the pe~onal representative is based on. all information of which pre parer has any knowledge. ___ . ___
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE
Carl E. Koser
"7r~C>. /: .Ll~__
~ATURE OF PERSON RESPONSIBLE FOR FILING RETURN
c:is J. W~gner .
SiGNA~R ~ ER H
Sean M. Shultz, =
ADDRESS
159 Cold Springs Road
Carlisle, PA 17Ul3
~----_._-
------IT~L- DS:--
DATE
1671 Trindle Road
Carlisle, PA_17013
____?S_ - ) 3 --:..o~
DATE
l$ fr~~-
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. 99116 (a) (1.1) (i)).
11 Roadway Drive" Suite B
Carlisle, PA 170b
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. 99116 (a) (1.1) (ii)). The statutedoes not exemDta transfer to a surviving spouse from tax, and the statl.tnrv rAOlJirements for disclosure
of assets and filing a tax return are still applicable even if the surviving spouse is the only benefiCiary.
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For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5"1\
1.2) [72 P.S. 99116 (a) (1 )].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9
under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blc
d- \.t; C . (ft)
Apo
50 (fU
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ADDITIONAL Personal Representatives
Koser, Mary K. SS# 208-42-5682 2/25/2005
Under penalties of perjury, the undersigned declare that they have examined this return,
including accompanying schedules and statements, and to the best of their knowledge and
belief, it is true, correct and complete.
3 Signature
Name
Address
City, State, Zip
Date
4 Signature
Name
Address:
City, State, Zip
Date
5 Signature
Name
Address:
City, State, Zip
Date
6 Signature
Name
Address:
City, State, Zip
Date
7 Signature
Name
Address:
City, State, Zip
Date
~~~
Robert L. Koser
1347 West Trindle Road
Carlisle
g- / c2 - {).s--
PA
17013
*'
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF peNNSYLVANIA
INHeRIT ANee TAX ReTURN
ReSloeNT oeceoeNT
:STATE OF
Koser, Mary K.
I FILE NUMBER
21 - 05 - 00307
\11 real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price
t which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having
3asonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on
;chedule F. }- (
ITEM
'lUMBER
1
DESCRIPTION
VALUE AT DATE OF
DEATH
146,969.80
Real Estate and House situate at 1671 Trindle Road, Carlisle, Pennsylvania (See Settlement Statement)
TOTAL (Also enter on Line 1, Recapitulation)
146,969.80
....:...
I OMB NO. 2502-0265 .fr
I B. TYPE OF LOAN:
I l-OFHA 2.QFmHA 3. ~CONV. UN INS. 4. OVA 5.oCONV.INS.
JEPARTMENTOF HOUSING & URBAN DEVELOPMENT
I 6. FILE NUMBER: 17. LOAN NUMBER:
SETTLEMENT STATEMENT I 05-349 7777S006KIMBLE
I 6. MORTGAGE INS CASE NUMBER: OLD MORTGAGE INS CASE NUMBER;
I 6%\F\791 JSG
JTE; This form is fumished to give you a slalemeqt of actual selt/ement costs. Amounts paid 10 and by the selt/ement agent are shown.
IIams marked "[POC]" were paid outside Ihelclosing; they ere shown here for informational purposes end are not included in the totals.
; 1.0 3/98 (KIMBlE.THOMASF:tPFOJ05-3-49120)
ME AND ADDRESS OF BORROWER: E; NAME AND ADDRESS OF SELLER; F. NAME AND ADDRESS OF LENDER;
AS R. KIMBLE, JR. and ~ E~TATE OF MARY K. KOSER COMMERCE BANKlHARRISBURG, NA
GCA A. BAGOT ,
,
:rindle Road ~ (
e, PA 17013 ~
I
lOPERTY LOCATION; H. SETTLEMENT AGENT; 25-1857112 I. SETTLEMENT DATE:
T rindle Road J
e. PA 17013 M\dslale Abslracl Company June 20, 2005
orland County, Pennsylvania P~CE OF SETTLEMENT
2~31 Market Slreet
C*mp Hill. PA 17011
J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION
}ROSS AMOUNT DUE FROM BORROWER; 400. GROSS AMOUNT DUE TO SELLER:
~ontracl Sales Price I 165,000.00 401. Contract Sales Price 165,000.00
'crsonal Prooerlv I 402. Personal Prooertv
Selllement Chames 10 Borrower (Line 1400 I 5.528.54 403.
I 404.
I 405.
Adiustmonts For IIams Paid Bv Seller in advance Adiustments For /Iems Paid Bv Seller in advance
,;ltyfT own Taxes to 406. CilvfTown Taxes 10
;ounlv Taxes 06120/05 to 01101106 226.29 407. CounlvTaxes 06120105 to 01101106 226.29
';chool Taxes 06120/05 to 07101/05 I 42.07 408. School Taxes 06120105 to 07/01105 42.07
I 409.
I 410.
I 411.
412.
GROSS AMOUNT DUE FROM BORROWER I 170,796.90 420. GROSS AMOUNT DUE TO SELLER 165,268.36
AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER:
Deoosit or earnest money SOO.OO 501. Excess DeooslllSee Instructionsl
Prindpal Amount of New Loan(s) 132.000.00 502. Settlement Charnes 10 Seller Une 1400 13 348.56
Existino loanls 1 taken subiecllo I 503. ExistinnloarliSl-taken subiect to
2nd Morloaoe-$3300oroceeds I 32.720.43 504. Payoff of first Mortgage
, 505. Paveff of second Mortoane
: 506.
J 507. Deoosit disb. as Proceeds)
508.
Seller Contribution 4,950.00 509. Seller Contribution 4,950.00
Adiustments For Items Unoaid Bv Seller AdjUstments For Items Unpaid Bv Seller
CilvfTown Taxes 10 I 510. CitvfTown Taxes to
CountvTaxes to J 511. Counlv Taxes to
School Taxes to I 512. School Taxes to
513.
514.
515.
516.
I 517.
I 518.
I 519.
TOTAL PAID BytFOR BORROWER ; 170.170.43 520. TOTAL REDUCTION AMOUNT DUE SELLER 18,298.56
CASH AT SETTLEMENT FROMfTO BORROWER: I 600. CASH AT SETTLEMENT TO/FROM SELLER:
Gross Amount Due From Borrower (Line 120l , 170,796.90 601. Gross Amount Que To Seller lLine 4201 165.268.36
Less Amount Paid By/For Borrower (Line 220) I ( 170.170.43) 602. Less Reductions Due Seller (Line 520) I 18.298.56
I
CASH ( X FRDM)( TO) BORROWER , 626.47 603. CASH ( X TO)( FROM) SELLER 146,969.80
f pages 1&2 of this statement & any attachments referred 10 herein.
Borrower
Seller ~J L ~
ESTATE OF MARY K. KOSER
I L. SETTLEMENT CHARGES
I
TAL COMMISSION Based on Price $; @ % 10,795.00 PAlO FROM PA.IO FROM
:'ision of Commission line 700 as Follows: ! BORROWER'S SELLER'S
).795.00 10 EXIT REALTY GROUP I FUNDS AT FUNDS AT
to I SEITlEMENT SETTLEMENT
'mission Paid at Selllement , 10,795.00
to
\IS PAYABLE IN CONNECTION WITH LOAN ,
'] Originalion Fee % to I
, Discount % to ,
raisal Fee to THE APPRASIAl FIRM, INC. POC $275.00b
JIlReport to
}inistralion Fee - to COMMERCE BANK/HARRISBURG, NA 575.00 .
Igage Ins. App. Fee to
lJrt"4ltion Fee - to I
I
,
I
,~s REQUIRED BY lENDER TO BE PAID IN ADVANCE
rest From 06120105 to 07/01105 @ $1 22.000000/day ( 11 days %) 242.00
'Inaoe Insurance Premium for months to
ord Insurance Premium for 1.0 vears to ME; LIFE POC $571.00b
I
~SERVES DEPOSITED WITH LENDER
,]lard Insurance 3.000 months $ 47.58 per month 142.74
')ltoaoe Insurance months $ per mon(h
'\v!Town Taxes mon(hs $ per monlh
,ounly Taxes 6.000 monlhs 0 $ 35.30 per month 211.80
chool Taxes 13.000 mon(hs @ $ 113.99 per month 1,481.87
monlhs (Cl) $ per month
months Iii> $ oer mon(h
'OOreg;!te Adjustment mohths Iii> $ Der month -271.62
ITlE CHARGES I
.clllcment or Closing Fee 10 :
\bstracl or Title Search to I
itle Examination 10 I
'iUe Insurance Binder to I
:Iectronic Document Prep. to I
:Iosino SefVice lelter to Midslale Abstract Company 35.00
\llorney's Fees to i
(inc/udos above item numbers:
Title Insurance to MIDSTATE ABSTRACT 1183.75
(inc/udes above ifem numbers.1102, 1103 & 1104 )
,ender's Coverage $ 1132,000.00
)wner's Coverage $ 165,000.00 1,183.75
Endorsements 100, 300, 8.1 to Midslale Abstract Company 150.00
'lolary Fee' , to Midslate Abstract Company. 10.00
'lolary Fee to Midslate Abstract Company 5.00
Overnight Fee to Midslate Abstract Company 15.00
I
,
i
GOVERNMENT RECORDING AND TRANSFER CHARGES
Recording Fees: Deed S 40.50: Mortgage 1$ 62.50: Releases $ 103.00
Gilv/Countv TaX/Slamps: Deed 1.650.00' Mortgage 1,650.00
Slale Tax/Stamos: Deed I 1,650.00; Mortgage 1,650.00
i
I
ADDITIONAL SETTLEMENT CHARGES ,
SUfVev to I
Pest Inspection to I
Deed Preparation 10 KNIGHT & ASSOCIATES, P,C. 125.00
Home Warrantv 10 GLOB HOME WARRANTY COMPANY 350.00
2005 County!Township Taxes to PENt,olY DAVIS. TREASURER 423.56
TOTAL SETTLEMENT CHARGES (Enter on Lines 103, Section J and 502, Section ~y ") 5,528.54 13,348.56
;ning pag", , of this slalemen(. the signalort&s .acJtnolMedge receipt 01 OJ dompfeled copy 01 page 2 of Ubs I\110 page ~lalement /L
,
.........
Midslate Absrfracl Company
Page 2
tined to be a true copy.
Settlement Agent
*'
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERIT ANCE TAX RETURN
RESIDENT DECEDENT
I FILE NUMBER
21 - 05 - 00307
STATE OF
Koser, Mary K.
lc1ude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
urvivorshlp must be disclosed on schedule F. .
.t- (
ITEM
\lUMBER
1
DESCRIPTION
VALUE AT DATE OF
DEATH
2,425.76
M&T Bank. Checking Account 9830291382
2
Mutual of Omaha TOD Account 12U2-4888-1055
139,691.47
3
Public sale proceeds
9,580.26
4
Refund from Homeowners Insurance
489.00
5
Refund from Furnace Maintenance Account
94.50
6
Refund from the Sentinel
129.07
TOTAL (Also enter on Line 5, Recapitulation)
152,410.06
*'
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Koser, Mary K.
I FILE NUMBER
21 - 05 - 00307
f an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME
ADDRESS
'-RELATIONSHIP TO DECEDENT
A Doris Wagner
1671 Trindle Road
Carlisle, PA 17013
J"
daughter
JOINTLY OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF
ITEM Include name of financial institution and bank account number DATE OF DEATH DATE OF DEATH
FOR JOINT MADE DECD'S VALUE OF
NUMBER TENANT JOINT or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET INTEREST DECEDENT'S INTEREST
estate.
-1-1 A Members First Account 3,444.00 50% 1,722.00
,
TOTAL (Also enter on line 6, Recapitulation) 1,722.00
*'
SCHEDULE H
FUNERAl.. EXPENSES &
ADIVIINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIOENT DECEDENT
I FILE NUMBER
21 - 05 - 00307
::STATE OF
Koser, Mary K.
Debts of decedent must be reported on Schedule I.
ITEM I
NUMBER
A. FUNERAL EXPENSES:
1 Ronan Funeral Home
DESCRIPTION
AMOUNT
./.
8,530.27
2
Eby Granite Works
95.00
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City State
Year(s) Commission paid
Attorney's Fees to Knight & Associates, P.C.
Zip
2.
700.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
Probate Fees to Register of Wills
State
Zip
4.
321.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Other Administrative Costs
The Sentinel - advertise letters
166.07
2
Cumberland Law Joumal- advertise letters
75.00
Total of Continuation Schedule{s)
714.04
TOTAL (Also enter on line 9, Recapitulation)
10,601.38
*'
Schedule H
Funeral ExpeIlSes &
Mninistrative Cos1s cootinued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
:STATE OF
Koser, Mary K.
I FILE NUMBER
21 - 05 - 00307
3
Tammy Miller - help with sale
25.00
4 Randy Hair - help with sale
5 , TImothy Koser - help with sale
6 Natalie Koser - help with sale
7 Nicole Koser - help with sale
8 Kathy Koser - help with sale
9 Dave Miller - help with sale
10 Dustin Koser - help with sale
11 Dixie Koser - help with sale
75.00
./'
25.00
25.00
25.00
25.00
25.00
25.00
25.00
12
Hickory town United Methodist Church - food for sale
42.55
13
Advanced Septic Services - portable toilet rental for sale
79.50
14
Northgate Antiques - coin wrappers for sale
5.83
15
Lowe's - fuse for microwave
4.26
16
Karns - food for sale
9.93
17
Tammy Miller - preparation of 2004 income tax return
75.00
18
York Waste Disposal- garbage bill
37.59
19
Mowing
150.00
20
New Point Kit
15.00
21
Repair to Home
7.38
22
Fuel
12.00
Page 2 of Schedule H
*'
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT OECEDENT
I FILE NUMBER
21 - 05 - 00307
=STATE OF
Koser, Mary K.
nclude unreimbursed medical expenses.
r
ITEM
NUMBER
1 PPL Electric Utilities
DESCRIPTION
AMOUNT
143.41
2
Sprint - phone bills
147.14
3
Medical Bill
24.37
4
2005 Realty Taxes
4.90
TOTAL (Also enter on Line 10, Recapitulation)
319.82
'EV.1513EX+(9-o0)' ..
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Koser, Mary K.
\ FILE NUMBER
21 - 05 - 00307
\ RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE
n.. ,,-., 1st Trustee(s'
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) -
1 Carl E. Koser son}- ( 1/3 residue
159 Cold Springs Road
Carlisle, P A 17013
2 Doris J. Wagner daughter 1/3 residue
1671 Trindle Road
Carlisle, PA 17013
3 Robert L. Koser son 1/3 residue
1347 West Trindle Road
Carlisle,PA 17013
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover shee t
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
LAST WILL AND TESTAMENT
OF
MARY K. KOSER
J"
./"
I, MARY K. KOSER, of 1671 Trind1e Road, Cumberland County, Pennsylvania, being of
sound and disposing mind, memory and understanding, do make, publish and declare this to be my
Last Will and Testament, hereby revoking and making void all previous Wills and Codicils
heretofore made by me.
1
I order and direct my personal representative hereinafter named to pay all of my just debts,
funeral expenses and expenses involved or connected with the administration of my estate as soon
after my death as is reasonably possible. However, my personal representative need not accelerate
and pay those unmatured obligations which, in his, her or its opinion, it might be proper and more
advantageous to retain or renew and pay as they become due and payable. IfI do not own a burial
plot or a grave marker at the time of my death, I authorize my personal representative, in his, her or
its sole discretion, to purchase a burial plot and to erect a suitable grave marker at my grave, and to
expend sums from my estate for this purpose.
2
I give, devise and bequeath the rest, residue and remainder of my estate, together with all
insurance proceeds thereon of whatever nature and wheresoever situate in equal shares and per
stirpes to my children, CARL E. KOSER, of 159 Cold Springs Road, Carlisle, Cumberland County
Pennsylvania, DORIS J. WAGNER, of 1422 Bradley Drive, Carlisle, Cumberland County,
Pennsylvania and ROBERT L. KOSER, ofl34 7 West Toodle Road, Carlisle, Cumberland County,
Page 1 of 6
LAST WILL AND TESTAMENT OF MARY K. KOSER
Pennsylvania. I am specifically excluding my husband, PAUL E. KOSER, from this my Last Will
and Testament as I have provided for him in many other ways during our wonde.rfullife together.
},
.I'
3
I grant my Executor the following powers in addition to and not in limitation of such powers
as my personal representative shall hold by law:
(a) To retain all property received including the stock of any corporate fiduciary acting
hereunder, provided such property remains productive.
(b) To join in any corporation, partnership, recapitalization, merger, reorganization or
voting trust plan; to delegate authority with respect thereto; to deposit investments
under agreements and pay assessments; and generally to exercise all rights of
investors, including but not limited to, the voting of shares.
( c) To manage, operate, repair, improve, mortgage or lease on any terms any real estate
held or owned by my estate.
(d) To operate any business that I may own at my death.
(e) To invest any funds of my estate in any stocks, bonds, notes or other securities or
property, real or personal, without regard to the principle of diversification or any
other statute or general rule of law in his, her or its absolute discretion, it being my
intention to give my personal representative the broadest investment powers possible,
providing such investments do not unnecessarily prevent the prompt settlement of my
estate.
(f) To sell or otherwise dispose of any property, real or personal, tangible or intangible,
at any time forming a part of my estate in any manner and on such terms and
conditions as my personal representative shall see fit in his) her) or its absolute
discretion.
Page 2 of 6
LAST WILL AND TESTAMENT OF MARY K. KOSER
(g) To borrow money for the payment oftaxes or for any other proper purposes in the
administration of my estate, and to mortgage or pledge estate ass~ts as security.
To compromise claims without court approval including; bur not limited to, any
./" (
controversies with the United States of America or the Commonwealth of
(h)
Pennsylvania concerning estate and inheritance taxes on any interests that may pass
under this my Last Will and Testament.
(i) To distribute in cash or in kind upon any division or distribution of my estate.
(j) To undertake any and all acts deemed necessary and proper by my personal
representative for the proper, advantageous and prompt management of the
settlement of my estate.
(k) In general, to exercise all powers in the management of my estate which any
individual could exercise in the management of similar property owned in his own
right, upon such terms and conditions as to him, her or it may seem best and to
execute and deliver all instruments and to do all acts which he, she or it deems
necessary or proper to carry out the purposes of this, my Last Will and Testament.
4
No interest of any beneficiary of my estate, either in income or in principal, shall be subject
to anticipation or pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have
the power in any manner to charge or encumber his interest either in income or principal, nor shall
the interest of any beneficiary be liable or subject in any manner while in the possession of my
personal representative for the liability of such beneficiary.
Page 3 of 6
LAST WILL AND TESTAMENT OF MARY K. KOSER
5
r nominate, constitute and appoint my children, CARL E. KOSER, DO.RIS J. WAGNER
, '
and ROBERT L. KOSER, as Co-Executors of this my Last Will and.Testat;nent. r direct that my
..
personal representative shall not be required to give or post bond for the faithful performance of her
duties in this or any other jurisdiction.
6
r hereby declare it to be my express desire that my personal representative employ the law
firm of Hanft & Knight, P.c., ofCumberIand County, Pennsylvania, for legal advice and assistance
regarding this my Last Will and Testament, they having considerable knowledge of my affairs, views
and wishes respecting any matters that may arise at the probate of this instrument, the administration
of my estate, and the execution of the powers herein mentioned. Any mention of Hanft & Knight,
. P.C. in this my Last Will and Testament, is my free and voluntary act and through no influence by
IN WITNESS WHEREOF, r have hereunto set my hand to this my Last Will and Testament
this ~ /L day of March, 2003.
]hoJ7r/1Y-
~it,Q~
~ R~
M~'
Page 4 of 6
LAST WILL AND TESTAMENT OF MARY K. KOSER
ACKNOWLEDGMENT
CO:MMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
55.
/-
I
I, Mary K. Koser, the Testatrix whose name is signed to the attached or foregoing instrument,
having been duly qualified according to law, do hereby acknowledge that I signed and executed the
instrument as my Last Will and Testament; that I signed it willingly, and that I signed it as my free
and voluntary act for the purposes therein expressed.
M~k~
Sworn or affirmed and acknowledged before me by Mary K. Koser, the Testatrix, this A 4-h.
· day of March, 2003.
NotarIal Seal
Dolly M. Housel. NotaIY Pltjc
South MiddIalal Twp., ~ Cotr4Y
My Cullllllsslon exp.es SeJ:L 24. 2006
",--"'.-w.. Assodation Of~
Member. n:l'l" ...,....-
Page 5 of 6
. )
'"
LAST WilL AND TESTAMENT OF MARY K. KOSER
AFFlDA VIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SS.
./,./' (I
WE, IA c ~ :r: H-~F7 and 01 fAX'! Pi. PI" I' (.0 , the
witnesses whose names are attached to the foregoing document, being duly qualified according to
law, do depose and say that we were present and saw Mary K. Koser sign and execute the instrument
as her Last Will and Testament; that she signed willingly and that she executed it as her free and
voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and
sight of the Testatrix signed the Last Will and Testament as witnesses and that to the best of our
knowledge the Testatrix was at the time 18 or more years of age, of sound mind and under no
constraint or undue influence.
~J1h
~2'ft, 9.-&
Sworn or affirmed and subscribed before me by "fA (~~ ::J; t-I~Ff" and
{\'\ 0.1" 1 yY'\. P r l'e e this ~ 171' day of March, 2003.
Notarial Seal
Dolly M. Housel. NotarY Pl.dc
SOOh MktIIelOO Twp., CI.I'nI:ieriand ColI1I.y
My CommissiOn Expires SeIi 24. 200Ei
Member. Pemsytvania AssociaIiOO Of >>:JIarIes
F:lUser Folder\l'inn Docs\ Wil1s13070-1 mkk. will. wpd
Page 6 of 6